Ibnu Katsir rahimahullah menyatakan,

فلهذا أنزلَ أشرف الكتب بأشرف اللغات، على أشرف الرسل، بسفارة أشرف الملائكة، وكان ذلك في أشرف بقاع الأرض، وابتدئ إنزاله في أشرف شهور السنة وهو رمضان، فكمل من كل الوجوه

“Karena Al-Qur’an adalah kitab yang paling mulia, diturunkan dengan bahasa yang paling mulia, diajarkan pada Rasul yang paling mulia, disampaikan oleh malaikat yang paling mulia, diturunkan di tempat yang paling mulia di muka bumi, diturunkan pula di bulan yang mulia yaitu bulan Ramadhan. Dari berbagai sisi itu, kita bisa menilai bagaimanakah mulianya kitab suci Al-Qur’an.”

Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting. Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization’s financial information, including the preparation of financial statements, to the external users of the information, such as investors.

Currently, Professor John is focusing his research on individual investor behavior and company incentives to better understand how disclosure affects stock returns and to uncover possible mispricing. Nevertheless, John is conducting an new way of examination of analyst access to information, and he is investigating market reactions to natural issues and the impact that would occur on individual firms.